Abstract:
Over the past two decades, the digital revolution has profoundly innovated companies and public institutions. The need to remain highly competitive and increase profits is at the basis of the adoption of digital transformation processes, which have a strong impact not only on the technological innovation of the companies, but also on the business model to be adopted. In the accounting profession, digitalization does not only concern the automation of processes or the use of advanced technologies, but requires an integrated vision between the development of the structure, human resources and the strategic management of the company. In the context of the digital economy, the professional accountant must change role and organization, cultivate new skills and expertise, learning to interface with technological innovations efficiently and effectively in a new and different function.
This document aims to discuss the changes reached and the future of the accounting profession, which will face many other challenges to adapt its role to the needs of the constantly changing digital and global economy. In particular, the analysis focuses on the digital transformation and measurement of the digital maturity achieved, through questionnaire with different accounting firms located in the North-East of Italy. Given the prominent role played by accounting in digital finance and the correlated aspects, it is desirable for the future to achieve additional considerations to this argument.